2024 (12) TMI 1436

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Aryak Dutt Mr. Samrat Ghosh For the Respondent ORDER 1. Challenging the order in original dated 27th March 2024, passed under Section 73(2) of the Finance Act, 1994 read with Section 174(2) of CGST Act, 2017, the present writ petition has been filed. This matter had been mentioned on the ground of urgency since a recovery notice had been issued on 22nd August 2024. 2. Mr. Kanodia, learned Ad....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 174(2) (e) of the said Act that the same does not have the effect of interfering with any investigation, enquiry and verification as well as adjudication or recovery of arrears and the respondents have a right to enforce such orders by treating the Finance Act, 1994, not to have been omitted. He seeks leave to file Affidavit-in opposition to the present writ petition. 5. Having heard the learned....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pto 8th October, 2024. 9. If the petitioner deposits the aforesaid amount of Rs. 50,000/- with the learned Registrar General of this Court, the same shall be invested in an interest bearing fixed deposit account in any nationalized Bank of his/her choice and the same shall be kept renewed until further orders of this Court. 10. In the event of the deposit of Rs. 50,000/- in the manner as indicat....